http://www.legislation.gov.uk/id/uksi/1979/241

Amendments to the Alcoholic Liquor Duties Act 1979

38

For Schedule 2 (rates of duty on made-wine), substitute the following schedule—

SCHEDULE 2
Section 55
Made-wine: Rates of Duty
Description of made-wine
Rates of duty per hectolitre
Made-wine of a strength—
£
not exceeding 10 per cent.
46.41
exceeding 10 but not exceeding 15 per cent.
69.51
exceeding 15 but not exceeding 18 per cent.
76.43
exceeding 18 per cent.
76.43 plus
£10.44 for every 1 per cent. or part of 1 per cent. in excess of 18 per cent.;
each of the above rates of duty being, in the case of sparkling made-wine, increased by £7.25 per hectolitre.

Description of made-wine	Rates of duty per hectolitre
Made-wine of a strength—	£
not exceeding 10 per cent.	46.41
exceeding 10 but not exceeding 15 per cent.	69.51
exceeding 15 but not exceeding 18 per cent.	76.43
exceeding 18 per cent.	76.43 plus £10.44 for every 1 per cent. or part of 1 per cent. in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £7.25 per hectolitre.